現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 2.55 | 49.12 | -0.52 | 0 | -0.27 | 0 | 0.71 | 0 | 2.03 | 120.65 | 0.34 | 0.0 | 0 | 0 | 1.38 | 6.0 | 2.65 | -29.33 | 2.1 | -51.5 | 0.28 | 21.74 | 0.01 | 0 | 106.69 | 184.52 |
| 2022 (9) | 1.71 | -71.5 | -0.79 | 0 | -0.81 | 0 | -0.11 | 0 | 0.92 | -84.51 | 0.34 | 126.67 | 0 | 0 | 1.30 | 148.01 | 3.75 | -16.48 | 4.33 | 22.32 | 0.23 | 9.52 | 0 | 0 | 37.50 | -76.56 |
| 2021 (8) | 6.0 | 61.29 | -0.06 | 0 | -0.58 | 0 | -0.84 | 0 | 5.94 | 65.92 | 0.15 | 0.0 | 0.04 | 0 | 0.52 | -13.26 | 4.49 | 75.39 | 3.54 | 90.32 | 0.21 | -4.55 | 0 | 0 | 160.00 | -10.54 |
| 2020 (7) | 3.72 | 0 | -0.14 | 0 | -0.64 | 0 | 0.07 | -70.83 | 3.58 | 0 | 0.15 | -31.82 | -0.04 | 0 | 0.60 | -22.8 | 2.56 | 1.99 | 1.86 | -4.12 | 0.22 | 29.41 | 0 | 0 | 178.85 | 0 |
| 2019 (6) | -1.89 | 0 | -0.32 | 0 | -0.46 | 0 | 0.24 | 0 | -2.21 | 0 | 0.22 | 57.14 | 0 | 0 | 0.78 | 34.93 | 2.51 | 52.12 | 1.94 | 26.8 | 0.17 | 41.67 | 0 | 0 | -89.57 | 0 |
| 2018 (5) | 2.95 | -21.54 | -0.25 | 0 | -0.91 | 0 | -0.05 | 0 | 2.7 | -23.3 | 0.14 | -46.15 | 0 | 0 | 0.58 | -46.09 | 1.65 | 39.83 | 1.53 | 66.3 | 0.12 | 9.09 | 0.01 | 0.0 | 177.71 | -50.85 |
| 2017 (4) | 3.76 | 313.19 | -0.24 | 0 | -3.22 | 0 | 0.05 | 150.0 | 3.52 | 319.05 | 0.26 | 225.0 | 0 | 0 | 1.08 | 218.27 | 1.18 | 76.12 | 0.92 | 35.29 | 0.11 | -26.67 | 0.01 | 0.0 | 361.54 | 233.73 |
| 2016 (3) | 0.91 | -38.1 | -0.07 | 0 | -1.76 | 0 | 0.02 | -50.0 | 0.84 | -7.69 | 0.08 | 33.33 | 0 | 0 | 0.34 | 14.16 | 0.67 | 0 | 0.68 | 0 | 0.15 | 0.0 | 0.01 | 0.0 | 108.33 | 0 |
| 2015 (2) | 1.47 | 0 | -0.56 | 0 | 0.54 | -68.05 | 0.04 | 0 | 0.91 | 0 | 0.06 | -25.0 | 0 | 0 | 0.30 | -12.33 | -0.25 | 0 | -0.27 | 0 | 0.15 | 15.38 | 0.01 | -75.0 | 0.00 | 0 |
| 2014 (1) | -0.6 | 0 | -0.07 | 0 | 1.69 | 0 | -0.08 | 0 | -0.67 | 0 | 0.08 | 0.0 | 0.01 | 0 | 0.34 | 5.83 | 0.01 | -92.31 | 0.15 | -44.44 | 0.13 | -7.14 | 0.04 | -60.0 | -187.50 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -1.34 | -190.54 | -146.53 | 2.02 | 3466.67 | 2120.0 | -0.29 | -2800.0 | -16.0 | -0.08 | -500.0 | -166.67 | 0.68 | -52.11 | -75.54 | 0.07 | 16.67 | -30.0 | 0 | 0 | 0 | 1.05 | 3.22 | -26.02 | 0.78 | 41.82 | -12.36 | 0.56 | 19.15 | -38.46 | 0.1 | 25.0 | 42.86 | 0.01 | 0.0 | 0 | -200.00 | -175.68 | -168.06 |
| 24Q2 (19) | 1.48 | 7300.0 | 24.37 | -0.06 | 40.0 | 45.45 | -0.01 | 0.0 | 0.0 | 0.02 | 300.0 | -94.12 | 1.42 | 1875.0 | 31.48 | 0.06 | -14.29 | -45.45 | 0 | 0 | 0 | 1.02 | -24.0 | -46.1 | 0.55 | 19.57 | -5.17 | 0.47 | 4.44 | 11.9 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0 | 264.29 | 6903.57 | 8.82 |
| 24Q1 (18) | 0.02 | 0 | 101.32 | -0.1 | 67.74 | -1100.0 | -0.01 | 0.0 | 0.0 | -0.01 | -106.25 | -104.17 | -0.08 | 74.19 | 94.7 | 0.07 | -36.36 | 250.0 | 0 | 0 | 0 | 1.34 | -29.81 | 298.76 | 0.46 | -22.03 | -22.03 | 0.45 | 28.57 | 7.14 | 0.07 | -12.5 | 0.0 | 0.01 | 0 | 0 | 3.77 | 0 | 101.22 |
| 23Q4 (17) | 0 | -100.0 | -100.0 | -0.31 | -210.0 | -244.44 | -0.01 | 96.0 | 83.33 | 0.16 | 633.33 | 45.45 | -0.31 | -111.15 | -1450.0 | 0.11 | 10.0 | 37.5 | 0 | 0 | 0 | 1.90 | 34.36 | 32.74 | 0.59 | -33.71 | -3.28 | 0.35 | -61.54 | 16.67 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 2.88 | 142.02 | 300.0 | -0.1 | 9.09 | 81.13 | -0.25 | -2400.0 | 66.22 | -0.03 | -108.82 | 84.21 | 2.78 | 157.41 | 1363.16 | 0.1 | -9.09 | 42.86 | 0 | 0 | 0 | 1.42 | -24.8 | 12.3 | 0.89 | 53.45 | 28.99 | 0.91 | 116.67 | -13.33 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 293.88 | 21.01 | 353.06 |
| 23Q2 (15) | 1.19 | 178.29 | -37.37 | -0.11 | -1200.0 | 31.25 | -0.01 | 0.0 | 0 | 0.34 | 41.67 | 100.0 | 1.08 | 171.52 | -37.93 | 0.11 | 450.0 | -31.25 | 0 | 0 | 0 | 1.88 | 462.24 | -13.71 | 0.58 | -1.69 | -50.0 | 0.42 | 0.0 | -71.43 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 242.86 | 178.29 | 94.29 |
| 23Q1 (14) | -1.52 | -2271.43 | -56.7 | 0.01 | 111.11 | 200.0 | -0.01 | 83.33 | 0 | 0.24 | 118.18 | 220.0 | -1.51 | -7450.0 | -54.08 | 0.02 | -75.0 | -50.0 | 0 | 0 | 0 | 0.34 | -76.63 | -35.76 | 0.59 | -3.28 | -54.26 | 0.42 | 40.0 | -72.37 | 0.07 | 16.67 | 40.0 | 0 | 0 | 0 | -310.20 | -1695.34 | -402.08 |
| 22Q4 (13) | 0.07 | -90.28 | -96.73 | -0.09 | 83.02 | -1000.0 | -0.06 | 91.89 | -220.0 | 0.11 | 157.89 | 320.0 | -0.02 | -110.53 | -100.93 | 0.08 | 14.29 | 166.67 | 0 | 0 | -100.0 | 1.43 | 13.67 | 247.43 | 0.61 | -11.59 | -51.59 | 0.3 | -71.43 | -69.07 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 19.44 | -70.02 | -90.73 |
| 22Q3 (12) | 0.72 | -62.11 | -36.84 | -0.53 | -231.25 | -1666.67 | -0.74 | 0 | -19.35 | -0.19 | -211.76 | -480.0 | 0.19 | -89.08 | -82.88 | 0.07 | -56.25 | 133.33 | 0 | 0 | 0 | 1.26 | -42.22 | 191.77 | 0.69 | -40.52 | -33.65 | 1.05 | -28.57 | 23.53 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 64.86 | -48.11 | -48.79 |
| 22Q2 (11) | 1.9 | 295.88 | 146.75 | -0.16 | -1500.0 | -128.57 | 0 | 0 | 100.0 | 0.17 | 185.0 | 123.94 | 1.74 | 277.55 | 148.57 | 0.16 | 300.0 | 128.57 | 0 | 0 | 0 | 2.18 | 318.55 | 115.47 | 1.16 | -10.08 | 10.48 | 1.47 | -3.29 | 77.11 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 125.00 | 302.32 | 42.86 |
| 22Q1 (10) | -0.97 | -145.33 | -150.0 | -0.01 | -200.0 | -133.33 | 0 | -100.0 | 100.0 | -0.2 | -300.0 | -42.86 | -0.98 | -145.58 | -149.75 | 0.04 | 33.33 | 100.0 | 0 | -100.0 | 0 | 0.52 | 26.38 | 94.78 | 1.29 | 2.38 | 13.16 | 1.52 | 56.7 | 68.89 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -61.78 | -129.45 | -130.25 |
| 21Q4 (9) | 2.14 | 87.72 | 57.35 | 0.01 | 133.33 | 110.0 | 0.05 | 108.06 | 600.0 | -0.05 | -200.0 | -350.0 | 2.15 | 93.69 | 70.63 | 0.03 | 0.0 | -50.0 | 0.04 | 0 | 200.0 | 0.41 | -4.54 | -53.3 | 1.26 | 21.15 | 96.88 | 0.97 | 14.12 | 76.36 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 209.80 | 65.63 | -7.44 |
| 21Q3 (8) | 1.14 | 48.05 | 185.0 | -0.03 | 57.14 | 0.0 | -0.62 | -6100.0 | 0.0 | 0.05 | 107.04 | 66.67 | 1.11 | 58.57 | 200.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0 | 0.43 | -57.33 | -5.62 | 1.04 | -0.95 | 25.3 | 0.85 | 2.41 | 46.55 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 126.67 | 44.76 | 102.67 |
| 21Q2 (7) | 0.77 | -60.31 | -33.04 | -0.07 | -333.33 | -250.0 | -0.01 | 0.0 | 0.0 | -0.71 | -407.14 | -1114.29 | 0.7 | -64.47 | -38.05 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 1.01 | 278.36 | 224.67 | 1.05 | -7.89 | 32.91 | 0.83 | -7.78 | 76.6 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 87.50 | -57.15 | -59.67 |
| 21Q1 (6) | 1.94 | 42.65 | 139.51 | 0.03 | 130.0 | 0 | -0.01 | 0.0 | 0.0 | -0.14 | -800.0 | -1500.0 | 1.97 | 56.35 | 143.21 | 0.02 | -66.67 | -60.0 | 0 | 100.0 | 0 | 0.27 | -69.7 | -72.96 | 1.14 | 78.12 | 267.74 | 0.9 | 63.64 | 233.33 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 204.21 | -9.91 | -19.32 |
| 20Q4 (5) | 1.36 | 240.0 | 227.1 | -0.1 | -233.33 | -42.86 | -0.01 | 98.39 | 0.0 | 0.02 | -33.33 | -60.0 | 1.26 | 240.54 | 210.53 | 0.06 | 100.0 | -14.29 | -0.04 | 0 | 0 | 0.88 | 92.93 | -12.01 | 0.64 | -22.89 | 77.78 | 0.55 | -5.17 | 150.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 226.67 | 262.67 | 157.2 |
| 20Q3 (4) | 0.4 | -65.22 | 0.0 | -0.03 | -50.0 | 0.0 | -0.62 | -6100.0 | 0.0 | 0.03 | -57.14 | 0.0 | 0.37 | -67.26 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | 46.79 | 0.0 | 0.83 | 5.06 | 0.0 | 0.58 | 23.4 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 62.50 | -71.2 | 0.0 |
| 20Q2 (3) | 1.15 | 41.98 | 0.0 | -0.02 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.07 | 600.0 | 0.0 | 1.13 | 39.51 | 0.0 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0.31 | -68.49 | 0.0 | 0.79 | 154.84 | 0.0 | 0.47 | 74.07 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 216.98 | -14.28 | 0.0 |
| 20Q1 (2) | 0.81 | 175.7 | 0.0 | 0 | 100.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | -80.0 | 0.0 | 0.81 | 171.05 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 0.99 | -1.41 | 0.0 | 0.31 | -13.89 | 0.0 | 0.27 | 22.73 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 253.12 | 163.87 | 0.0 |
| 19Q4 (1) | -1.07 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.00 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -396.30 | 0.0 | 0.0 |
